Monroe County ‘tax protester’ ordered by judge to pay $275K in unpaid taxes
A Monroe County man was ordered last week to pay over $270,000 in unpaid taxes after the United States government filed a lawsuit against him, according to court records.
The U.S. government filed a lawsuit in federal court against James A. Reeves, claiming that he owes over $270,000 in unpaid federal income taxes, penalties and interest between 2009 and 2012. Though Reeves argued that tax law doesn’t apply to him, Judge Marc Treadwell ordered him on July 17 to pay what he owes.
“Reeves has failed to ... raise a valid defense,” Treadwell said. “The United States has otherwise met its burden of proof and is entitled to summary judgment.”
Reeves believes everyone should protest illegal taxes
Reeves earned income as a partner of enVision Software, a prepackaging software business founded in 2008, but argued that the income he received wasn’t taxable, according to court records. He also said he didn’t make tax payments, file tax returns or pay tax liabilities, arguing that he is not a taxpayer based on U.S. tax law.
“I actually prefer to be called an ‘illegal tax protester tester,’” Reeves said in court, according to court documents. “I think everyone should protest illegal taxes.”
The Internal Revenue Service notified Reeves in 2015 that he had not filed his taxes from 2009 to 2012, but he challenged the allegation in tax court. The challenge ended up being dismissed as he didn’t pay the required filing fee.
Even though his case in tax court was dismissed, a delegate of the Secretary of the Treasury assessed the alleged deficiencies, penalties and interest against Reeves. They confirmed that “the IRS ... issued notices and demands for payment accordingly, but Reeves failed to satisfy the assessed tax liabilities,” according to court records.
The delegate determined that:
- In 2009, he owed $18,229 in taxes, $6,259 in interest, $436 in tax penalty and $13,216 as a penalty for filing late
- In 2010, he owed $18,759 in taxes, $5,011 in interest, $402 in tax penalty and $13,600 as a penalty for filing late
- In 2011, he owed $21,501 in taxes, $4,285 in interest, $425 in tax penalty and $15,588 as a penalty for filing late
- In 2012, he owed $20,850 in taxes, $2,971 in interest, $373 in tax penalty and $15,116 as a penalty for filing late
‘These arguments are meritless’
The U.S. government requested Treadwill to issue a summary judgment against Reeves on Jan. 13, stating that he still had not paid his taxes and the additional statutory fees and penalties continued to accrue, court documents said.
Reeves responded to the request, arguing that the Internal Revenue Code, the tax law that makes filing tax returns and paying taxes a legal obligation, does not apply to him and that the action is untimely, court records show. He further argued that because he isn’t a federal employee, an elected official or under contract, he can’t pay taxes. In that case, the IRS was supposed to have a signed assessment or a contract with the government that established Reeves’ obligation to pay taxes.
Treadwell addressed all of the claims made by Reeves, saying that the IRC applies to individuals, estates and trusts. Because he confirmed that he received income, it exceeded the applicable threshold for the four years he didn’t pay taxes for and he did not provide argument or evidence that indicated that he didn’t need to pay, Treadwell ordered Reeves to pay his taxes.
“These arguments are meritless,” Treadwell said.
This story was originally published July 22, 2025 at 6:24 PM.
